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COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNISH ONE ORIGINAL AND TEN (101 COPIES OF THIS
REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT
MADE BY: Paula J. Hargis
MEETING DATE: November 26, 2007
bills
OFFICE: County Auditor
TIME PREFERRED: Prior to paying
SUBJECT: Consider, Discuss and Take Appropriate Action on the Tax Assessor' Audit.
The internal audit for the Tax Assessor's Office has been completed. The only
recommendation is that the Court considers additional security for the Ingram Tax Office.
A copy of the audit is attached for the Court's review.
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT: Paula J. Hargis
ESTIMATED LENGTH OF PRESENTATION: 5 minutes
IF PERSONNEL MATTER -NAME OF EMPLOYEE:
Time for submitting this request for Court to assure that the matter is posted in
accordance with Title 5, Chapter 551 and 552, Government Code, is as follows:
Meeting scheduled for Mondays:
THIS REQUEST RECEIVED BY:
THIS RQUEST RECEIVED ON:
5:00 PM previous Tuesday
@ .M.
All Agenda Requests will be screened by the County Judge's Office to determine if adequate
information has been prepared for the Court's formal consideration and action at time of Court
Meetings. Your cooperation will be appreciated and contribute towards your request being
addressed at the earliest opportunity. See Agenda Request Rules Adopted by Commissioners'
Court.
Audit of Tam Collector's Office
To: Jeannie Hargis, Kerr County Auditor
From: Kenneth Ruark
Date: 11/15/2007
Audit Period 9/1/2007-10/31/2007
Background
'The main duties of the Kerr County Tax Collector's office are to send tax statements and collect
property taxes for Ken County and process tax, title and licenses for motor vehicles for the State
of Texas. The Tax, Title and Licenses section uses a Texas State software program and receives
a fee from the state for collecting the taxes. The Property Tax section uses another software
program to process tax receipts for the county and various other taxing authorities. Both
systems are balanced daily and deposits are made daily for the funds collected. The Tax
Collector's Office has 13 employees with and annual budget of $617,000 and operates a
substation office in Ingram.
Audit Scope
This audit was a review of procedures and controls for cash processing for both property taxes
and motor vehicle tax titles and licenses. It is the opinion of the auditor that the procedures and
controls in place protect the assets of the County. The audit fmdings and recommendations listed
below offer an improvement of physical security at the Ingram Substation office.
Audit Findings
Ingram Substation Physical Security
The Ingram Substation office lacks the physical office security to protect both the cash collected
and the employee from criminal activity. The substation office has one employee and averages
over $10,000 in daily receipts, with cash comprising approximately 20% of the daily funds
collected. There is no physical security for the employee in performing her duties. The office is
open to anyone that enters with only a low counter separating the employee from the general
public. The office does not have a panic button or glass partitions for protection of the clerk and
the cash collected. There is a safe in the office that valuables are locked in overnight at the
conclusion of business.
Audit Recommendations
It is recommended that the Kerr County Tax Collector along with the County Sheriff review the
physical security of this office and make recommendations for improvements. Consideration
should be given to implementing some system that separates the employee from the general
public while still providing the necessary services.

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